Legal Opinion
Murphy v. Internal Revenue Service
District Court, District of Columbia
Decided March 22, 2005No. CIV.A. 03-02414(RCL)PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION
LAMBERTH, District Judge.
This matter comes before the Court on the defendants’ motion to dismiss for lack of jurisdiction over the Internal Revenue Service (IRS) as a proper party to this suit, as well as defendants’ motion for summary judgment and plaintiffs cross motion for partial summary judgment. Fed. R. Civ. P. 12(b)(2), Fed. R. Civ. P. 56(c). The defendants move to dismiss because Congress has not explicitly authorized the IRS as an agency to be sued eo nomine. Blackmar v. Guerre, 342 U.S. 512, 515, 72 S.Ct. 410, 96 L.Ed. 534 (1952). The issue before the court…
2Cases cited39 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Little v. Liquid Air Corp.Court of Appeals for the Fifth Circuit · 1994
- McKart v. United StatesSupreme Court of the United States · 1969
- Myers v. Bethlehem Shipbuilding Corp.Supreme Court of the United States · 1938
34 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Murphy v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2007
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
- Murphy v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2006
- In Re Long-Distance Tele. Serv. Fed. Excise TaxDistrict Court, District of Columbia · 2008
- Murphy v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2006